Asstt. Commissioner Of Income Tax, Central Circle-1, Patna v. Shri Jagdeep Prasad Verma

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.7 of 2007 ====================================================== 1.Commissioner of Income Tax (Central), Patna 2.Asstt. Commissioner of Income Tax, Central Circle-1, Patna .... .... Assessing Officer/Appellants Versus Shri Jagdeep Prasad Verma, Prop. M/s. Ganpati Builders, 5[th] Floor, Sulakshna Palace, Nala Road, Patna .... .... Assessee/ Respondent ====================================================== with Miscellaneous Appeal No.239 of 2008 ====================================================== 1.Commissioner of Income Tax, Central, Patna 2.Deputy Commissioner of Income Tax, Central Circle-2, Patna .... .... Assessing OfficerAppellants Versus Jagdeep Prasad Verma, s/o Jawahar Lal, 5[th] Floor, Sulakshna Place, Nala Road, Patna .... .... Assessee/ Respondent ====================================================== Appearance :(In MA No.7 of 2007) For the Appellant/s : Ms. Archana Sinha, Sr.S.C., Income Tax For the Respondent/s : Mr. K.M.Mishra, Advocate (In MA No.239 of 2008) For the Appellant/s : Mr. Rishi Raj Sinha, Sr.S.C., Income Tax For the Respondent/s : Mr. K.M.Mishra, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE DR. JUSTICE RAVI RANJAN ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 6 21-11-2014 It is not in dispute that both these appeals arise out of certain subsidiary orders passed in the matter, whereas the main matter itself has been disposed of by dismissing M.A.No. 576 of 2007 (Commissioner of Income Tax Central, Patna & Anr. Vs. Sri J.P.Verma) by order dated 31.10.2013 of another Division Bench of this Court relying upon the citation of learned counsel for the spal/- U appellant Income Tax Department that the issue is covered by the judgment of the Hon’ble Supreme Court in the case of Assistant Commissioner of Income Tax and another vs. Hotel Blue Moon : (2010) 321 I.T.R. 362 (SC) against the Revenue. In the aforesaid view of the matter, the present appeals also do not survive. They are, accordingly, dismissed. (Ramesh Kumar Datta, J) (Dr. Ravi Ranjan, J)